Source: New places to play in Gungahlin
About Operation Protego
Operation Protego is an ATO-led investigation into large-scale GST fraud that was promoted particularly on social media. The attempted fraud involves an individual:
- inventing a fake business
- lodging a fraudulent Australian business number (ABN) application, and
- submitting fictitious business activity statements (BAS) to attempt to gain a false GST refund.
In May 2022 we issued warnings to the community to be on the lookout for fraud schemes being promoted through social media and other channels. We advised those who were involved to come forward.
The most serious offenders of financial crime are referred to the ATO-led Serious Financial Crime Taskforce (SFCT), including individuals involved in Operation Protego. The SFCT is taking firm action against individuals, facilitators and promoters suspected of defrauding the community by inventing fake businesses to claim false GST refunds.
You need to check the facts – nobody is giving money away for free or offering loans that don’t need to be paid back. Simply speaking, if you don’t operate a business, you don’t need an ABN, and you shouldn’t lodge a BAS. This is fraud.
For those who may be tempted by the promise of big gains, the ATO has sophisticated risk models. We work with banks, law enforcement agencies and other organisations to share information and detect fraud. We also have access to intelligence through community tip offs, and other information sources. The SFCT brings together the knowledge, resources and experience of relevant law enforcement and regulatory agencies to identify and address the most serious and complex forms of financial crime.
Latest news
16 June 2025 – Tewhanaupani Nukunuku sentenced to 2 years and 3 months jail
Mr Tewhanaupani Nukunuku was sentenced in the Melbourne County Court to 2 years and 3 months in jail with a non-parole period of 9 months after obtaining $168,000 in GST refunds and attempting to obtain a further $100,000 which was stopped by the ATO.
Mr Nukunuku claimed to operate a concreting business and lodged 8 false Business Activity Statements (BAS) over a 6-month period.
An initial ATO audit, concluded Mr Nukunuku was not running a legitimate business, it was also discovered that Mr Nukunuku did not hold a registration or license to do the work he claimed he was doing.
A second audit found that he had spent the funds on luxury items including accommodation at hotels and serviced apartments, travel, retail shopping, and entertainment.
Mr Nukunuku will be released after serving 9 months on recognisance release order requiring him to give security in the sum of $1,000 on condition he be of good behaviour for 2 years.
This individual will now have a criminal record which may impact his career prospects, ability to travel overseas and ability to obtain loans and insurances. The debt from the fraudulent GST returns is still on his record and the ATO will continue to chase it down, which includes seizing any future refunds.
For more information, see Concrete consequences for GST crooks.
12 June 2025 – Daniel Copeland sentenced to 3 years jail
Mr Daniel Copeland was sentenced to 3 years in jail in the Newcastle District Court contrary to section 134.2(1) of the Criminal Code (Cth) for fraudulently obtaining over $1.1 million in GST refunds.
Mr Copeland obtained an Australian Business Number (ABN) and claimed he provided plastering services. He then submitted 23 false Business Activity Statements (BAS) which allowed him to receive fraudulent GST refunds totalling $1,134,163.37.
Mr Copeland used the funds for gambling, personal living expenses, accommodation, purchases at a car dealership and cash withdrawals.
An ATO audit was unable to identify any evidence of a legitimate business during the offending period, therefore Mr Copeland was not entitled to any of the GST refunds he claimed.
He was released on $100 recognisance, to be of good behaviour for 5 years and ordered to repay the full $1.1 million.
This individual will now have a criminal record which may impact his career prospects, ability to travel overseas and ability to obtain loans and insurances. The debt from the fraudulent GST returns is still on his record and the ATO will continue to chase it down, which includes seizing any future refunds.
For more information, see Concrete consequences for GST crooks.
5 June 2025 – Darnelle Te Kiri sentenced to 17 months jail
Ms Darnelle Te Kiri was sentenced to 17 months imprisonment in the Melbourne County Court contrary to section 134.2(1) of the Criminal Code (Cth) for fraudulently obtaining $202,936 through false business activity statements (BAS).
In 2021, Ms Te Kiri registered an ABN for hospitality and bar work services and lodged 8 false BAS over 7 months, claiming to have spent over $2 million in purchases despite reporting little to no income. An ATO audit found no evidence of a legitimate business.
The funds were spent on rent, groceries, pubs and gaming, ATM withdrawals, and transfers to third parties and international money services. She was released immediately on $1,000 recognisance, to be of good behaviour for 2 years and ordered to repay the full $202,936.
This individual will now have a criminal record which may impact her career prospects, ability to travel overseas and ability to obtain loans and insurances. The debt from the fraudulent GST returns is still on her record and the ATO will continue to chase it down, which includes seizing any future refunds.
For more information, see Concrete consequences for GST crooks.
20 May 2025 – Gregory Pimm sentenced to 2 years 6 months jail
Gregory Pimm was sentenced to 2 years and 6 months jail for obtaining a financial advantage by deception, and 2 years for attempting to obtain a financial advantage by deception. These sentences are to be served concurrently. He is to be released on a recognisance order of $500 after serving 6 months imprisonment. As a conditions of the recognisance, he is also required to be of good behaviour for 3 years and subject to the supervision of a probation officer for 2 years.
Mr Pimm reactivated an Australian business number (ABN) for a road freight transport operation. Between February and October 2022, he lodged 37 false business activity statements (BAS). He obtained $167,690 in GST refunds and attempted to obtain a further $302,825 in fraudulent GST refunds which was stopped by the ATO.
He falsely reported his total sales, the GST collected on the sales, GST on purchases made and GST credits the ATO owed him. The ATO noticed the inconsistencies in his reporting and initiated an investigation which found he wasn’t running a business and wasn’t entitled to any GST refunds.
Mr Pimm has been ordered to repay the amount of $167,690.
For more information, see From fake nails to fake GST claims.
20 May 2025 – Skye Hoek sentenced to 3 months jail
Skye Anne Hoek was sentenced to 3 months jail after fraudulently obtaining $25,147 in GST refunds. She was charged with one count of obtaining a financial advantage by deception. Her friend, Ms Nutley, was sentenced earlier this month on similar charges.
Ms Hoek obtained an Australian business number (ABN), claiming to be running a retail business. She provided her myGov sign in details to another individual and gave them permission to lodge the business activity statements (BAS). Two false BAS were lodged in her name, allowing her to obtain the funds.
An ATO search warrant was executed at Ms Hoek’s residence, where investigators found no evidence she was running a legitimate retail business. An ATO audit and internet search later concluded she was not operating a business and not entitled to any GST refunds.
The ATO has begun reclaiming the funds Hoek obtained. Initially, the bank froze $23,666 as they suspected it was fraud. Those funds were recovered by the ATO through garnishee action. Further funds were recovered through her income tax returns. She has received reparation orders for the remaining debt of $780.
For more information, see From fake nails to fake GST claims.
2 May 2025 – Tiarn Nutley sentenced to 9 months jail
Tiarn Nutley was sentenced to 9 months jail after being charged with one count of dishonestly obtaining a financial gain. She will be released immediately on a recognisance release order of $2,000 and is required to be of good behaviour for 12 months.
Ms Nutley obtained an Australian business number (ABN) for a business she claimed provided beauty and salon services.
An existing ABN was used to claim GST refunds. Ms Nutley provided her myGov sign in details to Skye Hoek and another friend. The 2 friends then arranged to lodge 6 false business activity statements in Ms Nutley’s name, allowing her to dishonestly obtain $49,700 in GST refunds. There was an attempt to claim a further $25,000, but this was stopped by the ATO.
Following a search warrant and an ATO audit, it was concluded Ms Nutley was not running a legitimate business and therefore not entitled to any GST refunds. During additional warrant activity, Ms Nutley said she paid $9,000 from each refund to Ms Hoek as payment for organising the lodgments.
Ms Nutley has been ordered to repay the amount of $49,700.
For more information, see From fake nails to fake GST claims.
15 April 2025 – Joshua Merrett sentenced to 2 years 11 months jail
Joshua Merrett was sentenced to 2 years and 11 months jail. He is to be released after serving one year and 8 months, upon entering into a recognisance release order of $1,000, and to be of good behaviour for 2 years. He was charged with one count of obtaining a financial advantage by deception and one count of attempting to obtain a financial advantage.
He was also charged with one count of failing to comply with an order, as he did not provide his iPhone passcodes within 7 days to the Australian Federal Police after they seized his phone.
In June 2019, Mr Merrett registered for an Australian business number (ABN) for a business specialising in staircase manufacturing and repairs and antique furniture repairs. Between June 2021 and June 2022, he lodged 31 business activity statements (BAS). This resulted in $394,801 in refunds within a 3-month period, which triggered an audit and account lockdown. He attempted to obtain a further $336,193.
Mr Merrett tried to avoid ATO auditors but could not escape the consequences of his deceptive actions, as 2 months after the last GST refund was paid ATO investigators and Australian Federal Police conducted a search warrant at his residence.
The search found no evidence of any commercial activity, or sales or purchases consistent with running a business. However, they did discover evidence that identified another offender, who now finds themselves in court facing similar charges.
Mr Merrett will now have a criminal record and received reparation orders leaving him with a debt of $392,917. It may also impact his career prospects, ability to travel overseas and ability to obtain loans and insurances.
For more information, see Stairway to jail over GST fraud.
2 April 2025 – Kristopher Andree-Jansz sentenced to 4 years 7 months jail
Kristopher Andree-Jansz was sentenced to 4 years 7 months jail after he claimed $2,402,258 in GST refunds which he was not entitled to and attempted to claim a further $323,694.
He was charged with 24 counts of obtaining a financial advantage by deception and 3 counts of attempting to dishonestly obtain a financial advantage by deception. He has a non-parole period of 2 years 7 months and has been ordered to repay $2,402,258 million.
This debt is inescapable, the individual will now have a debt against their account and interest will continue to apply. Any refunds will be offset immediately to repay the debt.
Mr Andree-Jansz applied for an ABN claiming he was a sole trader providing plumbing services. Between March 2021 and February 2022, Mr Andree-Jansz lodged a total of 35 business activity statements (BAS), claiming his business had made nearly $30 million worth of purchases.
An ATO audit found no evidence to suggest Mr Andree-Jansz was running a real business. Instead, he was found spending the fraudulently claimed refunds on personal luxury purchases.
For more information, see Victorian man slips up over $2.4 million fraud.
18 March 2025 – Jessica Pakatyilla sentenced to 2 years jail
Jessica Pakatyilla was sentenced to 2 years jail after being charged with 2 counts of obtaining a financial advantage by deception, and one count of attempting to dishonestly obtain a financial advantage by deception. She is to be released immediately on a recognisance order of $500, and to be of good behaviour for 2 years.
In 2022, Ms Pakatyilla lodged 6 business activity statements (BAS) for a fake business that claimed to be providing babysitting services. She claimed $49,700 in GST refunds that she was not entitled to and attempted to obtain a further $24,600 which was stopped by the ATO.
An ATO audit concluded Ms Pakatyilla was not operating a legitimate business, and instead used the fraudulently obtained funds for clothing, travel, and food purchases.
Ms Pakatyilla was also ordered to pay reparation of $49,700.
25 February 2025 – Benjamin West sentenced to 2 years jail
Benjamin West has been sentenced to 2 years jail. He is to be released after serving 6 months in custody, on a recognisance release order of $500, and to be of good behaviour for 2 years. Mr West was also ordered to pay reparation of $49,226.
In February 2022, Mr West applied for an Australian business number claiming he was providing garden and lawn maintenance services. He then knowingly provided his myGov sign in details to a third party who lodged 6 business activity statements, allowing Mr West to fraudulently obtain $49,226 in GST refunds before attempting to obtain a further $25,060 which was stopped by the ATO.
An audit by the ATO determined that he was not operating a legitimate business, and therefore not entitled to the GST refunds he had claimed.
17 February 2025 – Adam Hohenberger sentenced to 2 years and 3 months jail
Adam Hohenberger was sentenced to 2 years and 3 months in jail for committing GST fraud. He is to be released after serving 8 months in custody, on a recognisance release order. He must be of good behaviour and be supervised by a probation officer for 19 months.
Mr Hohenberger was charged with 22 counts of obtaining a financial advantage by deception and 16 counts of attempting to obtain a financial advantage by deception.
In May 2020, an Australian business number (ABN) was created for a construction repair business in Mr Hohenberger’s name. In 2022, he lodged 98 business activity statements (BAS) receiving over $108,000 he was not entitled to.
During the audit process it was discovered that Mr Hohenberger did not have the skills required to repair construction machinery and therefore he was not operating a legitimate business.
Mr Hohenberger was also ordered to repay $108,451 to the ATO.
29 November 2024 – Thitikorn Thanawong sentenced to 2 years and 8 months jail
Thitikorn Thanawong recklessly dealt with $296,212 that was the proceeds of indictable crime. She spent the entire amount on holiday expenses, transfers to associates and luxury retail purchases.
She was sentenced to 2 years and 8 months in jail, to be released on a recognisance release order after serving 10 months, upon entering recognisance of $2,000 and to be of good behaviour for 2 years.
For more information, see Luxury spender jailed through Operation Protego.
28 October 2024 – Craig Hamilton sentenced to 2 months and 2 weeks jail
Craig Hamilton was sentenced to 2 months and 2 weeks jail, released immediately on a security of $500 and to be of good behaviour for 2 years for dealing with the proceeds of indictable crime. Mr Hamilton obtained and dealt with $80,000 of fraudulent funds.
Mr Hamilton reactivated a past Australian business number (ABN) operating as a construction project manager. In February 2022, 4 business activity statements (BAS) were lodged for the business and he claimed GST refunds that he was not entitled to.
During the audit process, several red flags were identified:
- No website or social media presence existed for the business.
- Reported expenses exceeded his actual earnings.
- Identical expense amounts were reported every quarter.
- 80% of his income came from government benefits.
Mr Hamilton’s bank records also didn’t indicate any business expenses or wages being paid. Instead, his expenses were largely spent on fines and fees, takeout, and supermarket purchases.
Of the $80,000 obtained, $72,905 was recovered from the bank after Mr Hamilton’s account was frozen. This left a balance of $7,094 which he was ordered to repay.
16 October 2024 – Tahra Wyntjes sentenced to 4 years jail
Tahra Wyntjes was sentenced to 4 years jail with a non-parole period of 2 years and 4 months. She was charged with one count of obtaining a financial advantage by deception and one count of attempting to obtain a financial advantage by deception.
Ms Wyntjes obtained $599,349 in fraudulent GST refunds she was not entitled to and attempted to obtain a further $259,976, which was stopped by ATO officers.
Ms Wyntjes registered for both an ABN and for GST in November 2021 for a residential cleaning business. Between November 2021 and March 2022, she lodged fraudulent BAS, which ATO officers quickly noticed and began investigating.
Ms Wyntjes was ordered to repay $599,349 by the court.
For more information, see Victorian woman sentenced over GST fraud.
9 October 2024 – Aman Akol sentenced to 6 months jail
Aman Akol was sentenced to 6 months jail, released on a security of $1,000 and good behaviour for one year. She was charged with one offence of obtaining a financial advantage by deception, and one offence of attempting to obtain a financial advantage by deception.
Between 20 October 2021 and 2 March 2022, Ms Akol conspired with an online associate to dishonestly lodge 7 BAS for a cleaning business that did not exist. These lodgments resulted in Ms Akol fraudulently obtaining $85,759 in GST refunds she was not entitled to and attempting to obtain a further $27,960.
Aman Akol is the sister of Arec Akol who was charged and sentenced with similar offences in January 2024.
6 September 2024 – Lee Sheridan sentenced to 2 years jail
On 6 September 2024, Lee Sheridan was sentenced to 2 years in jail, to be released after having served 6 months, for dealing with the proceeds of crime (GST fraud).
Mr Sheridan received and spent fraudulent GST refunds totalling $377,820 after he provided his personal details to an individual who lodged 38 original and revised monthly BAS on his behalf.
For more information, see Operation Protego holds Perth offender to account.
31 May 2024 – Joshua Mitchell sentenced to 18 months in jail
On 31 May 2024, 33-year-old Joshua Mitchell was sentenced to 18 months imprisonment, partially suspended with a $2,000 recognisance, under supervision and good behaviour. Mr Mitchell was also ordered to pay reparation of $24,200.
Between 11 March 2022 and 2 April 2022, Mr Mitchell dishonestly lodged one original and one revised BAS, for a business that did not exist. He fraudulently obtained a total of $24,200.
During the same period, he disposed of almost all the proceeds he had fraudulently obtained through payments to associates, streaming services and restaurants.
26 March 2024 – Lisa McCormick sentenced to 2 years 6 months jail
Lisa McCormick was sentenced to 2 years and 6 months jail and ordered to repay $39,600 in fraudulent funds. After serving 12 months, she will be released on a security of $5,000 and good behaviour for 18 months.
Between 3 March 2022 and 30 April 2022, Mrs McCormick lodged 3 fraudulent BAS and as a result, received a GST refund of $39,600 which she was not entitled to. She also tried to obtain a further $9,820.
While undergoing investigation, Mrs McCormick sent 8 false documents to the ATO which she was later charged over.
She was charged with 2 counts of obtaining financial advantage by deception, one count of attempt to obtain financial advantage by deception, and one count of using a false document with the intention of dishonestly inducing a Commonwealth public official.
22 January 2024 – Arec Akol sentenced to 3 months jail
Arec Akol was sentenced to 3 months jail, released on a security of $5,000 and good behaviour for a year. She was charged with one count of obtaining financial advantage by deception.
Ms Akol had registered an ABN for a cleaning business which didn’t exist. Seven fraudulent BAS were then lodged between 1 April 2021 and 28 February 2022.
In total, Ms Akol claimed a GST refund of $69,461 which she was not entitled to. She was ordered to repay this amount in full.
12 January 2024 – Adam Mitchell sentenced to a community corrections order of 15 months
Adam Mitchell was sentenced to a community corrections order of 15 months after being charged with one offence of dealing in money or property that was the proceeds of crime worth $10,000 or more.
Mr Mitchell had registered an ABN in 2017 and registered for GST reporting on 8 April 2022. On 22 April 2022, he lodged a fraudulent BAS claiming a GST refund of $18,000.
In addition to the community corrections order, Mr Mitchell was ordered to repay the Commonwealth the full amount he had fraudulently claimed.